Customs, Excise and Gold Tribunal - Delhi
M/S. Jauss Polymers Ltd. vs Cce, Meerut on 3 April, 2001
ORDER
C.N.B. Nair
1. This application is for staying the recovery of duty and penalty demanded from the appellant with regard to certain quantities of pet jars manufactured by them. Learned Consultant representing the appellant submits that the appellant has accumulated loss of over Rs.13 Crores and is presently before the BIFR. He submits that it would cause them undue hardship if pre-deposit of duty and penalty are insisted upon. We have heard the Departmental Representative. Learned Departmental Representative submits that the demand is justified on the facts of the case.
2. Appellants have accumulated huge loss and at present is before the BIFR. It would cause them undue hardship if pre-deposit of the duty and penalty as demanded in the order are insisted upon as a condition for hearing their appeal. In similar cases stay of recovery has been allowed. We, therefore, consider this to be a fit case for granting stay of recovery of the full amount involved. Accordingly, stay application is allowed and the Revenue shall not take any coercive step for recovery of the amount during the pendency of the appeal.